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Mar 24, 2016 · About the FASB Accounting Standards Codification®. The official source of authoritative, nongovernmental U.S. generally accepted accounting principles (U.S. GAAP) since 2009, the Codification is the result of a major 5-year project involving the FASB, the Financial Accounting Foundation (FAF), the oversight and administrative body of the FASB, and their consultants, along with hundreds of ...

The FASB Accounting Standards Codification simplifies user access to all authoritative U.S. generally accepted accounting principles (GAAP) by providing all the authoritative literature related to a particular Topic in one place. The term authoritative includes all level AD GAAP that has been issued by a standard setter. The content in the Codification is organized by Topic, Subtopic, Section ...

FASB Accounting Standards Codification ® Professional View Used by accounting and reporting professionals, as well as analysts and investors, the Professional View provides state-of-the-art utilities and features for searching and navigating the content to reduce research time and access the appropriate information quickly and efficiently.

The FASB’s new guidance on Reference Rate Reform is designed to promote a smooth transition away from LIBOR to new reference rates and significantly reduce accounting cost. FASB Chair Russ Golden and members of the project team walk you through how it works.

The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied to nongovernmental entities. The Codification is effective for interim and annual periods ending after September 15, 2009. ... which is in ASC 605-50.

Codification The FASB Accounting Standards Codification™ is the single source of authoritative nongovernmental U.S.Generally Accepted Accounting Principles (GAAP). The FASB offers a number of learning resources to help users get the most out of the Codification. >> More